1、山東海化股份2021年度財務報表分析報告本報告以上市公司2021-2021年度財務報表數據為分析根底包括資產負債表、利潤表、現金流量表和所有者權益變動表水平、垂直分析財務指標盈利水平、償債水平、營運水平、開展成長水平、杜邦等分析ThisreportisbasedonthedataoffinancialstatementsofListedCompaniesin2021-2021.IncludinghorizontalandverticalanalysisofSOFP,profitstatement,cashflowstatementandowner'sequitystatementFin

2、ancialIndicatorsProfit,DebtPayment,Operations,Development,DuPont,etc.目錄CONTENTS1 財務報表數據4.2杜邦分析圖141.1 資產負債表11FinancialStatementData1.2 禾1J潤表2BlanceSheets11.3 現金流量表3IncomeSheets21.4 所有者權益變動表3CashFlowSheets32 會計報表分析ChangesinOwner'sEquitySheets32.1 資產負債表分析42AnalysisofAccountingStatements2.1.1 水平趨勢分析

3、4AnalysisofBlanceSheets42.1.2 垂直結構分析5Horizontalanalysis42.2 禾i潤表分析6VerticalAnalysis52.2.1 水平趨勢分析6AnalysisofIncomeSheets62.2.2 垂直結構分析7Horizontalanalysis62.3 現金流量表分析8VerticalAnalysis72.3.1 水平趨勢分析8AnalysisofCashFlowSheets82.3.2 垂直結構分析8Horizontalanalysis82.4 所有者權益變動表分析.9VerticalAnalysis82.4.1 水平趨勢分析9Ana

4、lysisofOwner'sEquitySheets92.4.2 垂直結構分析9Horizontalanalysis93 財務指標分析VerticalAnalysis93.1 償債水平分析103FinancialIndexAnalysis3.1.1 短期償債水平分析10AnalysisofSolvency103.1.2 長期償債水平分析10Short-termSolvency103.2 營運水平分析11Long-termSolvency103.2.1 流動資產周轉分析11AnalysisofOperatingCapability113.2.2 固定資產周轉分析11CurrentAsse

5、ts113.2.3 總資產周轉分析11FixedAssets113.3 盈利水平分析11TotalAssets113.3.1 資產經營盈利水平分析11AnalysisofProfitability113.3.2 資本經營盈利水平分析11ProfitabilityofAssets113.3.3 商品經營盈利水平分析12ProfitabilityofCapital113.3.4 盈利質量分析12ProfitabilityofGoods123.4 開展水平分析12ProfitQuality123.4.1 資產資本成長分析12AnalysisofGrowthAbility123.4.2 營業收益成長分

6、析13CapitalAssetGrowth123.4.3 每股凈資產分析13IncomeGrowth134 杜邦分析NetAssetsperShare134.1 杜邦分析表134DuPontAnalysisDuPontAnalysisTableDuPontAnalysisChart14131財務報表數據1.1 資產負債表表格12021-2021年度資產負債表Table1BalanceSheetsfor2021-2021工程萬元2021年2021年2021年貨幣資金27,834.5421,251.0746,030.92應收票據凈額91,397.20126,961.88119,749.91應收賬款

7、凈額10,352.589,624.725,114.10預付款項凈額325.355,379.484,784.11其他應收款凈額3,710.052,533.751,550.39存貨凈額25,929.5344,318.0536,417.38其他流動資產251.763,277.721,568.06流動資產合計159,801.00213,346.67215,214.86可供出售金融資產凈額1,144.001,144.001,144.00長期股權投資凈額3,857.594,729.075,346.59固定資產凈額172,205.09174,650.61206,292.95在建工程凈額12,137.297,

8、446.108,032.98工程物資231.011,940.02-固定資產清理622.403,093.29-無形資產凈額8,537.468,478.738,524.98遞延所得稅資產16,882.7616,025.2013,517.29非流動資產合計215,749.81217,507.02242,858.80資產總計375,550.81430,853.69458,073.66應付票據19,500.001,400.005,480.00應付賬款52,787.8884,178.3862,992.20預收款項10,533.4411,522.4310,874.13應付職,薪酬8,119.107,604.

9、858,300.08應交稅費4,195.91626.231,501.19其他應付款15,610.4811,665.437,835.82流動負債合計110,746.80116,997.3296,983.41預計負債30,872.4311,706.311,624.54其他非流動負債9,966.8810,742.6511,351.71遞延收益-非流動負債9,611.2211,277.8213,745.01非流動負債合計50,616.3533,726.7826,721.25負債合計161,363.16150,724.11123,704.66實收資本或股本89,509.2089,509.2089,509

10、.20資本公積150,486.19150,700.83150,700.83盈余公積33,311.7434,006.2839,795.85未分配利潤-58,986.838,837.5057,227.18專項儲藏200.25174.78196.29歸屬于母公司所有者權益合計214,520.55283,228.56337,429.34少數股東權益-332.87-3,098.99-3,060.35所有者權益合計214,187.67280,129.59334,369.00負債與所有者權益總計375,550.81430,853.69458,073.661.2 利潤表表格22021-2021年度利潤表Tab

11、le2IncomeSheetsfor2021-2021工程萬元2021年2021年2021年營業總收入336,074.63481,701.44526,265.50營業收入336,074.63481,701.44526,265.50營業總本錢316,300.09412,595.81471,374.53宮業本錢280,702.91366,046.69427,941.00營業稅金及附加7,272.447,133.507,829.47銷售費用13,193.8715,762.3716,297.01治理費用15,933.1915,657.9820,554.50財務費用850.56469.82571.10資

12、產減值損失-1,652.897,525.46-1,818.56投資收益226.63877.78617.51其中：對聯營和合營企業的投資收益226.63871.48617.51其他業務利潤-20.715,392.72營業利潤20,001.1570,004.1260,901.20營業外收入5,637.33530.791,381.97營業外支出40,073.903,654.38463.04利潤總額-14,435.4266,880.5261,820.13所得稅費用-2,093.511,085.693,126.78凈利潤-12,341.9165,794.8458,693.35歸屬于母公司所有者的凈利潤-

13、12,308.6868,518.8858,654.71少數股東損益-33.24-2,724.0438.64根本每股收益-0.000.000.00稀釋每股收益-0.000.000.00綜合收益總額-12,341.9165,794.8458,693.35歸屬于母公司所有者的綜合收益-12,308.6868,518.8858,654.71歸屬少數股東的綜合收益-33.24-2,724.0438.641.3 現金流量表表格32021-2021年度現金流量表Table3CashFlowSheetsfor2021-2021工程萬元2021年2021年2021年銷售商品、提供勞務收到的現金183,955.0

14、0224,098.03299,567.31收到的稅費返還-123.69收到的其他與經營活動有美的現金5,832.643,756.9710,897.05購置商品、接受勞務支付的現金87,233.89123,861.13184,423.16支付給職工以及為職工支付的現金38,235.2841,526.2746,597.40支付的各項稅費27,977.7638,703.8828,950.99支付其他與經營活動有美的現金7,570.1028,224.7217,850.43經營活動產生的現金流量凈額28,770.60-4,461.0032,766.08處置長期資產收回的現金凈額3,219.0135.33

15、5,631.26處置其他營業單位收到的現金-49.25-購建長期資產支付的現金1,222.593,192.248,045.98投資活動產生的現金流量凈額2,001.38-3,107.66-2,414.72分配股利.利潤或利息支付的現金1,079.53-4,475.46籌資活動產生的現金流量凈額-43,979.53-4,475.46現金及現金等價物凈增加額-13,207.55-7,568.6625,875.90期初現金及現金等價物余額40,299.3927,091.8519,523.19期末現金及現金等價物余額27,091.8519,523.1945,399.091.4 所有者權益變動表表格42

16、021-2021年度所有者權益變動表Table4ChangesinOwner'sEquitySheetsFor2021-2021工程萬元2021年2021年2021年上期期末余額226,491.05214,187.67280,129.59本期期初余額226,491.05214,187.67280,129.59本期增減文動金額-12,303.3865,941.9154,239.40綜合收益總額-12,341.9165,794.8458,693.35所有者投入和減少資本4.17172.55-和投資相關的其他工程4.17172.55-利潤分配-4,475.46對股東的分配-4,475.46專

17、項儲藏34.36-25.4721.51本期計提251.36227.92238.89本期使用217.00253.39217.38期末余額214,187.67280,129.59334,369.002會計報表分析2.1資產負債表分析2.1.1水平趨勢分析表格52021年度水平分析Table5HorizontalAnalysisIn2021工程萬元2021年2021年變動額變動比影響總資產貨幣資金21,251.0746,030.9224,779.85116.61%5.75%應收票據凈額126,961.88119,749.91-7,211.98-5.68%-1.67%應收賬款凈額9,624.725,1

18、14.10-4,510.62-46.86%-1.05%預付款項凈額5,379.484,784.11-595.37-11.07%-0.14%其他應收款凈額2,533.751,550.39-983.36-38.81%-0.23%存貨凈額44,318.0536,417.38-7,900.67-17.83%-1.83%其他流動資產3,277.721,568.06-1,709.67-52.16%-0.40%流動資產合計213,346.67215,214.861,868.190.88%0.43%可供出售金融資產凈額1,144.001,144.00-0.00%0.00%長期股權投資凈額4,729.075,3

19、46.59617.5113.06%0.14%固定資產凈額174,650.61206,292.9531,642.3418.12%7.34%在建工程凈額7,446.108,032.98586.897.88%0.14%工程物資1,940.02-1,940.02-100.00%-0.45%固定資產清理3,093.29-3,093.29-100.00%-0.72%無形資產凈額8,478.738,524.9846.250.55%0.01%遞延所得稅資產16,025.2013,517.29-2,507.91-15.65%-0.58%非流動資產合計217,507.02242,858.8025,351.7811

20、.66%5.88%資產總計430,853.69458,073.6627,219.976.32%6.32%應付票據1,400.005,480.004,080.00291.43%0.95%應付賬款84,178.3862,992.20-21,186.19-25.17%-4.92%預收款項11,522.4310,874.13-648.30-5.63%-0.15%應付職工薪酬7,604.858,300.08695.239.14%0.16%應交稅費626.231,501.19874.96139.72%0.20%其他應付款11,665.437,835.82-3,829.62-32.83%-0.89%流動負債

21、合計116,997.3296,983.41-20,013.91-17.11%-4.65%預計負債11,706.311,624.54-10,081.77-86.12%-2.34%其他非流動負債10,742.6511,351.71609.065.67%0.14%遞延收益-非流動負債11,277.8213,745.012,467.1821.88%0.57%非流動負債合計33,726.7826,721.25-7,005.53-20.77%-1.63%負債合計150,724.11123,704.66-27,019.45-17.93%-6.27%實收資本或股本89,509.2089,509.20-0.00

22、%0.00%資本公積150,700.83150,700.83-0.00%0.00%盈余公積34,006.2839,795.855,789.5717.03%1.34%未分配利潤8,837.5057,227.1848,389.68547.55%11.23%專項儲藏174.78196.2921.5112.31%0.00%歸屬于母公司所有者權益合計283,228.56337,429.3454,200.7819.14%12.58%少數股東權益-3,098.99-3,060.3538.64-1.25%0.01%所有者權益合計280,129.59334,369.0054,239.4119.36%12.59%

23、負債與所有者權益總計430,853.69458,073.6627,219.976.32%6.32%2.1,2垂直結構分析表格62021年度垂直分析Table6VerticalAnalysisIn2021工程萬元2021年2021年變動額變動比貨幣資金4.9310.055.12103.73%應收票據凈額29.4726.14-3.33-11.29%應收賬款凈額2.231.12-1.12-50.02%預付款項凈額1.251.04-0.20-16.35%其他應收款凈額0.590.34-0.25-42.45%存貨凈額10.297.95-2.34-22.71%其他流動資產0.760.34-0.42-55.

24、00%流動資產合計49.5246.98-2.53-5.12%可供出售金融資產凈額0.270.25-0.02-5.94%長期股權投資凈額1.101.170.076.34%固定資產凈額40.5445.034.5011.10%在建工程凈額1.731.750.031.47%工程物資0.45-0.45-100.00%固定資產清理0.72-0.72-100.00%無形資產凈額1.971.86-0.11-5.43%遞延所得稅資產3.722.95-0.77-20.66%非流動資產合計50.4853.022.535.02%資產總計100.00100.00-0.00%應付票據0.321.200.87268.17%

25、應付賬款19.5413.75-5.79-29.61%預收款項2.672.37-0.30-11.23%應付職,薪酬1.771.810.052.66%應交稅費0.150.330.18125.47%其他應付款2.711.71-1.00-36.82%流動負債合計27.1521.17-5.98-22.03%預計負債2.720.35-2.36-86.95%其他非流動負債2.492.48-0.02-0.61%遞延收益-非流動負債2.623.000.3814.63%非流動負債合計7.835.83-1.99-25.48%負債合計34.9827.01-7.98-22.80%實收資本或股本20.7719.54-1.

26、23-5.94%資本公積34.9832.90-2.08-5.94%盈余公積7.898.690.7910.07%未分配利潤2.0512.4910.44509.07%專項儲藏0.040.040.005.64%歸屬于母公司所有者權益合計65.7473.667.9312.06%少數股東權益-0.72-0.670.05-7.12%所有者權益合計65.0272.997.9812.27%負債與所有者權益總計100.00100.00-0.00%2.2 利潤表分析2.2.1 水平趨勢分析表格72021年度水平分析Table7HorizontalAnalysisIn2021工程萬元2021年2021年變動額變動比

27、影響總收入營業總收入481,701.44526,265.5044,564.069.25%9.25%營業收入481,701.44526,265.5044,564.069.25%9.25%營業總本錢412,595.81471,374.5358,778.7214.25%12.20%營業本錢366,046.69427,941.0061,894.3116.91%12.85%營業稅金及附加7,133.507,829.47695.979.76%0.14%銷售費用15,762.3716,297.01534.643.39%0.11%治理費用15,657.9820,554.504,896.5231.27%1.02

28、%財務費用469.82571.10101.2821.56%0.02%資產減值損失7,525.46-1,818.56-9,344.02-124.17%-1.94%投資收益877.78617.51-260.27-29.65%-0.05%其中：對聯營和合營企業的投資收益871.48617.51-253.97-29.14%-0.05%其他業務利潤20.715,392.725,372.0125934.93%1.12%營業利潤70,004.1260,901.20-9,102.92-13.00%-1.89%營業外收入530.791,381.97851.18160.36%0.18%營業外支出3,654.384

29、63.04-3,191.35-87.33%-0.66%利潤總額66,880.5261,820.13-5,060.40-7.57%-1.05%所得稅費用1,085.693,126.782,041.09188.00%0.42%凈利潤65,794.8458,693.35-7,101.48-10.79%-1.47%歸屬于母公司所有者的凈利潤68,518.8858,654.71-9,864.17-14.40%-2.05%少數股東損益-2,724.0438.642,762.68-101.42%0.57%根本每股收益0.000.00-0.00-14.29%0.00%稀釋每股收益0.000.00-0.00-1

30、4.29%0.00%綜合收益總額65,794.8458,693.35-7,101.48-10.79%-1.47%歸屬于母公司所有者的綜合收益68,518.8858,654.71-9,864.17-14.40%-2.05%歸屬少數股東的綜合收益-2,724.0438.642,762.68-101.42%0.57%2.2,2垂直結構分析表格82021年度垂直分析Table8VerticalAnalysisIn2021工程萬元2021年2021年變動變動比營業總收入100.00100.00-0.00%營業收入100.00100.00-0.00%營業總本錢85.6589.573.924.57%宮業本錢

31、75.9981.325.337.01%營業稅金及附加1.481.490.010.46%銷售費用3.273.10-0.18-5.36%治理費用3.253.910.6620.16%財務費用0.100.110.0111.26%資產減值損失1.56-0.35-1.91-122.12%投資收益0.180.12-0.06-35.61%其中：對聯營和合營企業的投資收益0.180.12-0.06-35.14%其他業務利潤0.001.021.0223730.30%營業利潤14.5311.57-2.96-20.37%營業外收入0.110.260.15138.31%營業外支出0.760.09-0.67-88.40%

32、利潤總額13.8811.75-2.14-15.39%所得稅費用0.230.590.37163.61%凈利潤13.6611.15-2.51-18.35%歸屬于母公司所有者的凈利潤14.2211.15-3.08-21.65%少數股東損益-0.570.010.57-101.30%根本每股收益0.000.00-0.00-21.54%稀釋每股收益0.000.00-0.00-21.54%綜合收益總額13.6611.15-2.51-18.35%歸屬于母公司所有者的綜合收益14.2211.15-3.08-21.65%歸屬少數股東的綜合收益-0.570.010.57-101.30%2.3 現金流量表分析2.3.

33、1 水平趨勢分析表格92021年度水平分析Table9HorizontalAnalysisIn2021工程萬元2021年2021年變動額變動比影響期末額銷售商品、提供勞務收到的現金224,098.03299,567.3175,469.2833.68%386.56%收到的稅費返還-123.69123.690.00%0.63%收到的其他與經營活動有關的現金3,756.9710,897.057,140.08190.05%36.57%購置商品、接受勞務支付的現金123,861.13184,423.1660,562.0248.90%310.21%支付給職工以及為職工支付的現金41,526.2746,59

34、7.405,071.1312.21%25.97%支付的各項稅費38,703.8828,950.99-9,752.89-25.20%-49.96%支付其他與經營活動有關的現金28,224.7217,850.43-10,374.29-36.76%-53.14%經營活動產生的現金流量凈額-4,461.0032,766.0837,227.08-834.50%190.68%處置長期資產收回的現金凈額35.335,631.265,595.9215836.77%28.66%處置其他營業單位收到的現金49.25-49.25-100.00%-0.25%購建長期資產支付的現金3,192.248,045.984,8

35、53.74152.05%24.86%投資活動產生的現金流量凈額-3,107.66-2,414.72692.94-22.30%3.55%分配股利.利潤或利息支付的現金-4,475.464,475.460.00%22.92%籌資活動產生的現金流量凈額-4,475.46-4,475.460.00%-22.92%現金及現金等價物凈增加額-7,568.6625,875.9033,444.55-441.88%171.31%期初現金及現金等價物余額27,091.8519,523.19-7,568.65-27.94%-38.77%期末現金及現金等價物余額19,523.1945,399.0925,875.901

36、32.54%132.54%2.3.2垂直結構分析表格102021年度垂直分析Table10VerticalAnalysisIn2021工程萬元2021年2021年變動變動比銷售商品、提供勞務收到的現金1,147.86659.85-488.00-42.51%收到的稅費返還-0.270.270.00%收到的其他與經營活動有美的現金19.2424.004.7624.73%購置商品、接受勞務支付的現金634.43406.23-228.20-35.97%支付給職工以及為職工支付的現金212.70102.64-110.06-51.74%支付的各項稅費198.2563.77-134.48-67.83%支付其

37、他與經營活動有美的現金144.5739.32-105.25-72.80%經營活動產生的現金流量凈額-22.8572.1795.02-415.86%處置長期資產收回的現金凈額0.1812.4012.226753.37%處置其他營業單位收到的現金0.25-0.25-100.00%購建長期資產支付的現金16.3517.721.378.39%投資活動產生的現金流量凈額-15.92-5.3210.60-66.59%分配股利.利潤或利息支付的現金-9.869.860.00%籌資活動產生的現金流量凈額-9.86-9.860.00%現金及現金等價物凈增加額-38.7757.0095.76-247.02%期初現

38、金及現金等價物余額138.7743.00-95.76-69.01%期末現金及現金等價物余額100.00100.00-0.00%2.4 所有者權益變動表分析2.4.1 水平趨勢分析表格112021年度水平分析Table11HorizontalAnalysisIn2021工程萬元2021年2021年變動額變動比影響期末額上期期末余額214,187.67280,129.5965,941.9230.79%23.54%本期期初余額214,187.67280,129.5965,941.9230.79%23.54%本期增減變動金額65,941.9154,239.40-11,702.51-17.75%-4.1

39、8%綜合收益總額65,794.8458,693.35-7,101.48-10.79%-2.54%所有者投入和減少資本172.55-172.55-100.00%-0.06%和投資相關的其他工程172.55-172.55-100.00%-0.06%利潤分配-4,475.46-4,475.460.00%-1.60%對股東的分配-4,475.46-4,475.460.00%-1.60%專項儲藏-25.4721.5146.98-184.47%0.02%本期計提227.92238.8910.974.81%0.00%本期使用253.39217.38-36.02-14.21%-0.01%期末余額280,129

40、.59334,369.0054,239.4119.36%19.36%2.4.2 垂直結構分析表格122021年度垂直分析Table12VerticalAnalysisIn2021工程萬元2021年2021年變動變動比上期期末余額76.4683.787.329.57%本期期初余額76.4683.787.329.57%本期增減文動金額23.5416.22-7.32-31.09%綜合收益總額23.4917.55-5.93-25.26%所有者投入和減少資本0.06-0.06-100.00%和投資相關的其他工程0.06-0.06-100.00%利潤分配-1.34-1.340.00%對股東的分配-1.34-1.340.00%專項儲藏-0.010.010.02-170.77%本期計提0.080.07-0.01-12.19%本期使用0.090.07-0.03-28